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All Journal Jurnal Akuntansi dan Manajemen ISLAMIC ACCOUNTING JOURNAL
Firdaus, Muhamad Yusuf
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Religion Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Good Corporate Governance terhadap Pengungkapan Islamic Social Reporting dengan Kinerja Lingkungan sebagai Variabel Intervening Firdaus, Muhamad Yusuf; Setiawan, Ari
Jurnal Manajemen Vol 20 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v20i01.797

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran dewan komisaris, komite audit, komisaris independen, dan kepemilikan manajerial terhadap pengungkapan Islamic social reporting dengan kinerja lingkungan sebagai variabel intervening. Populasi dalam penelitian ini adalah perusahaan yang terdaftar di Jakarta Islamix Index periode 2017-2022. Sampel dalam penelitian ini sebanyak 8 perusahaan. Penelitian ini menggunakan metode kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan tahunan dari 8 perusahaan yang menjadi sampel. Alat bantu analisis dalam penelitian ini menggunakan aplikasi Eviews 12. Hasil penelitian menunjukkan bahwa komite audit berpengaruh positif signifikan terhadap pengungkapan ISR, sedangkan ukuran dewan komisaris, komisaris independen, kepemilikan manajerial, dan kinerja lingkungan tidak berpengaruh terhadap pengungkapan ISR. Kemudian variabel kinerja lingkungan tidak mampu memediasi pengaruh ukuran dewan komisaris, komite audit, komisaris independen, dan kepemilikan manajerial terhadap pengungkapan ISR.
Investment decisions are reviewed based on financial literacy and Financial Behavior Nurrokhmini, Alfiati; Firdaus, Muhamad Yusuf; Kamil, Wisnu Distira
Islamic Accounting Journal Vol 3, No 1 (2023): Islamic Accounting Journal
Publisher : UIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/iaj.v3i1.1-12

Abstract

The purpose of this study was to determine and measure the influence of financial literacy and financial behavior on investment decisions in students of the Salatiga State Islamic Institute (IAIN Salatiga). The method used in this research is quantitative method, with classical assumption test techniques, multiple linear regression analysis, hypothesis testing, and coefficient of determination with the help of SPSS version 25 software. Data were collected by distributing questionnaires using random sampling techniques distributed to 90 respondents. or student. The results of the study based on t test analysis indicate that financial literacy has no effect on investment decisions. Meanwhile, financial behavior has a positive effect on investment decisions. The results of the study based on the F test analysis showed that financial literacy and financial behavior had a significant and simultaneous effect on investment decision making by students of IAIN Salatiga.
Co-Authors Ari Setiawan Kamil, Wisnu Distira Nurrokhmini, Alfiati